[{"data":1,"prerenderedAt":68},["ShallowReactive",2],{"chapter-sec_sr_finance-c3":3},{"examName":4,"chapter":5,"questions":10},"證券商高級業務員資格測驗——證券投資與財務分析(試卷「財務分析」)",{"name":6,"sort":7,"count":8,"slug":9},"損益表與獲利能力分析",3,14,"c3",[11,16,20,24,28,32,36,40,44,48,52,56,60,64],{"id":12,"qno":13,"question":14,"session":15},"sec_sr_finance-114-3-005",5,"下列何者不是企業與客戶訂定合約時依 IFRS15 認列收入之必要條件？","114-3",{"id":17,"qno":18,"question":19,"session":15},"sec_sr_finance-114-3-025",25,"相對而言，下列哪一項目較適合用來評估一個企業的經營績效？",{"id":21,"qno":22,"question":23,"session":15},"sec_sr_finance-114-3-036",36,"下列哪一項不算在銷貨成本當中？",{"id":25,"qno":26,"question":27,"session":15},"sec_sr_finance-114-3-042",42,"甲、暫時性盈餘；乙、企業風險；丙、會計政策，哪些會影響盈餘的品質？",{"id":29,"qno":7,"question":30,"session":31},"sec_sr_finance-115-1-003","某公司於 20X1 年 12 月 1 日與客戶簽訂一份合約，銷售一批商品，價格為$100,000，成本為$60,000。合約規定客戶需於 20X1 年 12 月 15 日支付 50%的款項，剩餘款項於 20X2 年 1 月 15 日支付。商品於 20X1 年 12 月 10 日交付給客戶。根據 IFRS 15，該公司應於何時認列收入？","115-1",{"id":33,"qno":34,"question":35,"session":31},"sec_sr_finance-115-1-004",4,"在定期盤存制下，銷貨成本的計算方式為：",{"id":37,"qno":38,"question":39,"session":31},"sec_sr_finance-115-1-017",17,"某公司帳上期初存貨$150,000，期末盤點時剩下$100,000，已知本期淨進貨共$100,000，進貨折扣共$1,000，進貨運費共$2,000，銷貨運費共$3,000，銷貨收入共$300,000，請問該公司本期的銷貨成本應為多少？",{"id":41,"qno":42,"question":43,"session":31},"sec_sr_finance-115-1-018",18,"雪見公司所生產的礦泉水每瓶售價$20，其中變動成本占 80%，已知目前每年產量為 50,000 瓶，該公司剛好損益兩平，請問其固定成本約為多少？",{"id":45,"qno":46,"question":47,"session":31},"sec_sr_finance-115-1-019",19,"四海企業刻意多提列生產部門機器設備的折舊費用，其影響是：",{"id":49,"qno":50,"question":51,"session":31},"sec_sr_finance-115-1-020",20,"某公司的稅後淨利為 60 萬元，已知銷貨毛利率為 35%，純益率為（稅後淨利率）15%，請問該公司的銷貨成本為多少？",{"id":53,"qno":54,"question":55,"session":31},"sec_sr_finance-115-1-021",21,"若公司僅生產並銷售單一產品，其營運槓桿程度為 2.0，銷售量變動 6%，則：",{"id":57,"qno":58,"question":59,"session":31},"sec_sr_finance-115-1-024",24,"民雄公司去年底財務報表上列有銷貨毛利 6,000 萬元，營業費用 1,000 萬元，營業外收入 200 萬元，營業外費用 2,000 萬元，遞延所得稅 1,000 萬元，所得稅費用 500 萬元，則其稅後淨利為：",{"id":61,"qno":62,"question":63,"session":31},"sec_sr_finance-115-1-028",28,"有兩家製造相同產品的公司，營業槓桿程度高的公司較槓桿度低的公司：",{"id":65,"qno":66,"question":67,"session":31},"sec_sr_finance-115-1-044",44,"甲公司去年度銷貨毛額為 700 萬元，銷貨退回 50 萬元，已知其期初存貨與期末存貨皆為 110 萬元，本期進貨 300 萬元，另有銷售費用 50 萬元，管理費用 62 萬元，銷貨折扣 50 萬元，請問其銷貨毛利率是多少？",1783661230586]